Certified Public Accountant Audit Failures

and auditing failures of listed companies not only caused enormous financial losses to investors, but it is also seriously affe-cted the healthy development of the capital market of a country, especially the capital market of China. Therefore,it is vitally important for us to study the reasons andprecautionary measures of auditing failures.The article expounds the definition of the auditing failures,and then comparatively analyzes the other related concepts according to the auditing failures for which there are both connections and differences between them. It also analyzes the auditing failures' influence and the reason from different aspects,including the registration accountant themselves,the auditor system,the auditor environment,the account business office and being auditored enterprise -and so on.It also brings forward to making use of risk control model to establish auditor enployed committee,carrys out auditor rotate system and brand strategies of the registration accountant.a-ppropriately applys analysis procedure,establishs professional moral fram of the registration and financial statement insurance system etc.,which will satisfact the defending measures.At Last, In the last,according to an example of the auditing failures of KPMG towards shile company,author emphatically discusses the causes of the auditor fail,and brings out some advice for establishing the development strategies of accountant business official.